Finance Act 2010 (c. 13)

SCHEDULES

SCHEDULE 17 U.K. Disclosure of tax avoidance schemes

Promoters to provide client lists U.K.

7 U.K. In section 316 (information to be provided in manner and form specified by HMRC), for “and 313(1) and (3)” substitute “ , 313(1) and (3) and 313ZA(3) ”.